When a small business contractor prepares to take on a larger project, they must be able to provide surety bonds that will essentially pay if the job is not completed properly and...
No matter if your business is large or small, as an owner, you pour your time, energy and resources into making it grow and become successful. However, despite all the work, some businesses...
As the owner of a small business, you understand the need to be financially organized. This means managing your books well, including tracking your collections, debts and any investments....
Small businesses are collectively a huge source of hiring potential. A vast majority of workers are hired, not by large companies, but by small and relatively local ones. However,...
Starting a new business can be an expensive process, as you rent space; hire employees; purchase equipment, inventory and other supplies; and of course, the necessary filings to set...
5.2.1[a] Taxation of Income of Non-Residents GenerallyA non-resident person is subject to Part I tax in Canada if the non-resident, at any time in a taxation year,1 – Was employed...
Posted by The Accounting and Tax on 06/21/2016
5.2.2[a] Article V(1) – Definition of Permanent EstablishmentArticle V (1) provides a general concept of the notion of “permanent establishment” for the purposes of the Treaty.For...
Article IV(3)A situation of dual Resident Corporation may arise if a corporation is considered a resident in the U.S. under the treaty by virtue of its incorporation in the U.S.,...
4.3.1 (a) Residence of IndividualsUnder U.S domestic tax law, all individuals are subject to U.S tax, unless specifically exempted.U.S citizens are subject to U.S. tax on a worldwide...